The government has announced that it is to reintroduce the Statutory Sick Pay Rebate Scheme (SSPRS). This will be a temporary scheme to support employers facing heightened levels of sickness absence due to COVID-19. The SSPRS will refund small and medium-sized employers’ SSP costs for up to two weeks per employee for COVID-related sickness absences occurring from 21 December 2021 onwards.
Employers will be eligible for the new SSPRS if:
- they are UK-based
- they employed fewer than 250 employees as of 30 November 2021
- they had a PAYE payroll system as of 30 November 2021, and
- they have already paid their employees’ COVID-related SSP.
The two-week limit will also be reset so an employer will be able to claim up to two weeks per employee under the new SSPRS regardless of whether they have claimed under the previous scheme for that employee.
Employers will be able to make a claim through HMRC from mid-January 2022 onwards and more detailed guidance will be published shortly. The government will keep the duration of the scheme under review.
MJB Avanti | 08000 388799